أثر التطور التقني على دور المراجعة الداخلية دراسة حالة وزارة المالية والاقتصاد – ولاية كسلا

Abstract

Abstract The following points represent the research problems of the study: 1/ is internal auditing in the ministry of economic & finance – kassala state autonomous enough to carry out its monitoring role and contributing to its development? 2/ is there any impact of the Technological development on the improvement and modernization of internal auditing styles and the development of the financial performance in the ministry? 3/ Dose internal auditor’s training on using technological means lead to the improvement of the performance of internal auditing? The study aims at measuring the influence or technological advancement in promoting internal auditing enhancing its autonomy qualifying internal auditors and renovating laws and rules which govern and organize internal auditing in accordance with the current advancement. The study is based on the analytic deductive and historical approach To solve the research problems and achieve the objectives of the study, the following hypotheses have been tested: 1- increasing the autonomy of internal auditing will lead to increasing the effectiveness of monitoring in the ministry of finance and Economy – kassala state - 10 - 2- technological advancement will have significant impact on the effectiveness of the profession or internal auditing in the ministry. 3- Using modern technology and the training of auditors on it will lead to improving the performance of internal auditing the ministry. The result of the study came out with findings which confirm the above-mentioned hypotheses by means studying the case of the ministry of finance and Economy in Kassala state. 1- internal auditing plays a significant role in assuring , precision accuracy and safety of accounting data and information, etc, securing assets and property of institutions and contributing to their improvement and achievement of their objectives. 2- Increasing the autonomy of internal auditing enables it to play its monitoring role effectively. 3- Increasing the authority of the internal auditing administrations increases its autonomy , power and services provided for institutions . 4- The effectiveness of internal auditing system depends on the qualification of its cadres and their adherence to the standards , principles and autonomy of internal auditing. 5- Objectives of internal auditing are the same either in manual or electronic systems; the difference is in the procedures and methods of auditing. - 11 - 6- Using modern technology and training of auditors on it use will lead to improving internal auditing and achieving objectives of institutions. 7- Using modern technology in carrying out the processes of internal auditing increases the speed and ensure precision and accuracy of presenting reports. 8- Using modern technology in carrying out the processes of internal auditing helps to improve the performance and monitoring role of internal auditing conclusion the researcher proposes the following suggestions and recommendations : 1- it is necessary to have an autonomous internal auditing system in order to do its job effectively. 2- Striving to guarantee internal auditing authorities supported by laws and rules for more confidence and nonalignment. 3- Introducing modern technology –specially computers – in carrying out the processes of internal auditing. 4- It is necessary to qualify and train internal auditors consistently in accordance with the new technologies and modernize methods of internal auditing through organizing continuous intensive training courses on electronic accounting information systems and computerized auditing programs. - 12 - 5- Establishing an academy for internal auditors with the aim of improving this profession for internal auditors. 6- Encouragement of academic research in computerized auditing and introducing electronic auditing into the curricula of the faculties of accounting. 7- Using methods of computerized financial analysis to facilitate the task of the internal auditor.